Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC dismissed the writ petition challenging the penalty imposed under the Customs Act, holding it non-maintainable due to availability of an efficacious statutory appeal under Section 128 and serious suppression of material facts. The petitioner, a power of attorney holder/agent, had concealed prior proceedings and the related order concerning the connected importers, despite a clear duty of full disclosure by both petitioner and counsel. The HC noted that the same Order-in-Original had already not been entertained in a previous writ by the importer and found no ground to exercise writ jurisdiction, particularly given disputed factual issues. The petition was dismissed with exemplary costs of Rs. 5,00,000, payable to the Delhi HC Staff Welfare Fund within four weeks.
The HC dismissed the writ petition challenging the penalty imposed under the Customs Act, holding it non-maintainable due to availability of an efficacious statutory appeal under Section 128 and serious suppression of material facts. The petitioner, a power of attorney holder/agent, had concealed prior proceedings and the related order concerning the connected importers, despite a clear duty of full disclosure by both petitioner and counsel. The HC noted that the same Order-in-Original had already not been entertained in a previous writ by the importer and found no ground to exercise writ jurisdiction, particularly given disputed factual issues. The petition was dismissed with exemplary costs of Rs. 5,00,000, payable to the Delhi HC Staff Welfare Fund within four weeks.
Note: It is a system-generated summary and is for quick reference only.